hello. I am looking for someone who can help me post the closing entries for the following attachments

Date Account Titles and Explanation Debit Credit Jan. 31 (To close income statement accounts with credit balances and record ending inventory.) Jan. 31 (To close income statement accounts with debit balances and beginning inventory.) Jan. 31 (To close Income Summary.) Jan. 31 (To close drawings.) Save for Later Profit from Operations Sales 324000 Less Sales Discounts $ 14000 i Sales Relurns and Allowances 20500 34500 Net Sales 289500 Cost of Goods Sold Merchandise Inventory Beginning 61300 Purchases $ 215000 Less Purchase Discounts $ 12000 1 Purchase Returns and Allowances 16400 i 28400 i Net Purchases 186600 Add Freight in 6500 Nel Purchases 193100 Cost of Goods Available for Sale 254400 Merchandise Inventory Erding 42000 Cost of Goods Sold 212400 Gross Pront (Loss) 77100 Operating Expenses Freight Out 7000 1 Salary Expense 60800 i Rent Expense 20100 Insurance Expense 12000 i Total Operating Expenses 99900 Loss from Operations 900 Total Other Expenses Interest Expense 6000 Net Profit/(Loss) $ 28900 The following selected information is for Blossom Company for the year ended January 31, 2021: Freight in $6,500 Purchase discounts $12,000 Freight out 7,000 Purchase returns and allowances 16,400 Insurance expense 12,000 Rent expense 20,100 Interest expense 6,000 Salaries expense 60,800 Merchandise inventory, beginning 61,300 Salaries payable 2,500 Merchandise inventory, ending 42,000 Sales 324,000 O. G. Pogo, capital 105,000 Sales discounts 14,000 O.G. Pogo, drawings 42,400 Sales returns and allowances 20,500 Purchases 215,000 Unearned sales revenue 4,500